27 CFR § 18.51 - Processing material.

---
identifier: "/us/cfr/t27/s18.51"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "27 CFR § 18.51 - Processing material."
title_number: 27
title_name: "Alcohol, Tobacco Products and Firearms"
section_number: "18.51"
section_name: "Processing material."
chapter_name: "ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY"
subchapter_number: "A"
subchapter_name: "ALCOHOL"
part_number: "18"
part_name: "PRODUCTION OF VOLATILE FRUIT-FLAVOR CONCENTRATE"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 5001, 5171-5173, 5178, 5179, 5203, 5351, 5354, 5356, 5511, 5552, 6065, 6109, 7805."
regulatory_source: "T.D. ATF-104, 47 FR 23921, June 2, 1982, unless otherwise noted."
cfr_part: "18"
---


# 18.51 Processing material.

(a) *General.* A proprietor may produce processing material or receive processing material produced elsewhere. Fermented processing material may not be used in the manufacture of concentrate. Processing material may be used if it contains no more alcohol than is reasonably unavoidable, and must be used when produced, or as soon thereafter as practicable.

(b) *Record of processing material.* A proprietor shall maintain a record, by kind and quantity, of processing material used.

(Approved by the Office of Management and Budget under control number 1513-0022)

[T.D. ATF-104, 47 FR 23921, June 2, 1982, as amended by T.D. ATF-381, 61 FR 37003, July 16, 1996; T.D. TTB-196, 89 FR 87937, Nov.6, 2024]